New Zealand Legislation: Regulations

20B Access to business records

• A person to whom section 95A of the Act applies must give the Customs electronic access to the records that he or she is required to keep under section 95 of the Act, in a way that—

  • (a) enables the Customs to access the information from within New Zealand without the need to make an international connection; and

  • (b) allows for a physical connection—

    • (i) with any Customs electronic system used for the purpose of viewing and using the required information; and

    • (ii) that enables the Customs to view and use the information directly from a location designated by the Customs for that purpose.

  Regulation 20B: inserted, on 1 December 2004, by regulation 6 of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).